<SEC-DOCUMENT>0001062993-14-005690.txt : 20140929
<SEC-HEADER>0001062993-14-005690.hdr.sgml : 20140929
<ACCEPTANCE-DATETIME>20140929163028
ACCESSION NUMBER:		0001062993-14-005690
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20140929
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140929
DATE AS OF CHANGE:		20140929

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Heritage Global Inc.
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		141127265

	BUSINESS ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6
		BUSINESS PHONE:		416-866-3005

	MAIL ADDRESS:	
		STREET 1:		1 TORONTO STREET,SUITE 700
		STREET 2:		P.O. BOX 3,
		CITY:			TORONTO,
		STATE:			A6
		ZIP:			M5C 2V6

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Counsel RB Capital Inc.
		DATE OF NAME CHANGE:	20110121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	C2 Global Technologies Inc
		DATE OF NAME CHANGE:	20050812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCERIS COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20040220
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>


<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Form 8-K - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
<A name=page_1></A>
<P align=center><B><FONT size=5>UNITED STATES </FONT></B><BR><B><FONT
size=5>SECURITIES AND EXCHANGE COMMISSION </FONT></B><BR><B>Washington, DC 20549
</B><BR></P>
<P align=center><B><FONT size=5>FORM 8-K </FONT></B></P>
<P align=center><B>CURRENT REPORT </B></P>
<P align=center>Pursuant to Section 13 or 15(d) of the<BR>Securities Exchange
Act of 1934 <BR></P>
<P align=center><U>Date of report (Date of earliest event reported)
</U><BR>September 29, 2014 (September 23, 2014)<BR></P>
<P align=center><B><U><FONT size=5>HERITAGE GLOBAL INC.</FONT></U></B><B>
</B><BR>(Exact Name of Registrant as Specified in Charter) <BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=center><U>Florida </U></TD>
    <TD align=center width="33%"><U>0-17973 </U></TD>
    <TD align=center width="33%"><U>59-2291344 </U></TD></TR>
  <TR>
    <TD align=center>&nbsp; </TD>
    <TD align=center width="33%">&nbsp; </TD>
    <TD align=center width="33%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=center>(State or Other Jurisdiction of </TD>
    <TD align=center width="33%">(Commission File </TD>
    <TD align=center width="33%">(IRS Employer </TD></TR>
  <TR vAlign=top>
    <TD align=center>Incorporation) </TD>
    <TD align=center width="33%">Number) </TD>
    <TD align=center width="33%">Identification No.) </TD></TR></TABLE>
<P align=center><U>700 &#150; 1 Toronto St., Toronto, ON M5C 2V6 </U><BR>(Address of
Principal Executive Offices) (Zip Code) <BR></P>
<P align=center><U>(416) 866-3000 </U><BR>(Registrant's telephone number,
including area code) <BR></P>
<P align=justify>Check the appropriate box below if the Form 8-K filing is
intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions:</P>
<P align=justify>[&nbsp; ] Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425) </P>
<P align=justify>[&nbsp; ] Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a -12) </P>
<P align=justify>[&nbsp; ] Pre-commencement communications pursuant to Rule
14d-2(b) under the Exchange Act (17 CFR 240.14d -2(b))</P>
<P align=justify>[&nbsp; ] Pre-commencement communications pursuant to Rule
13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))</P>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_2></A>
<P align=justify><B>Item 4.01. Changes in Registrant&#146;s Certifying Accountant.
</B></P>
<P align=justify>The Audit Committee (the &#147;Audit Committee&#148;) of the Board of
Directors of Heritage Global Inc. (the &#147;Company&#148;) has completed a review of the
Company&#146;s independent registered public accounting firm. As a result of this
process, on September 23, 2014, upon the recommendation of the Audit Committee
and following careful deliberation, the Company decided to engage Squar, Milner, Peterson, Miranda &amp;
Williamson, LLP (&#147;Squar Milner&#148;) as the Company&#146;s independent registered public
accounting firm, which engagement became effective on September 27, 2014. On September 23, 2014, Deloitte LLP (&#147;Deloitte&#148;) was notified of the decision to change the Company&#146;s
independent registered public accounting firm, effective immediately. </P>
<P align=justify>The audit reports of Deloitte on the Company&#146;s financial
statements for the fiscal years ended December 31, 2013 (&#147;Fiscal 2013&#148;) and
December 31, 2012 (&#147;Fiscal 2012&#148;) did not contain any adverse opinion or
disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles. </P>
<P align=justify>During Fiscal 2013 and Fiscal 2012, and during the period from
January 1, 2014 through the date of this Current Report on Form 8-K, the Company
had: (i) no disagreements with Deloitte of the type contemplated by Item
304(a)(1)(iv) of Regulation S-K on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to Deloitte&#146;s satisfaction, would have caused it to make
reference to the subject matter of any such disagreement in connection with its
reports for such years and interim periods; and (ii) no reportable events within
the meaning of Item 304(a)(1)(v) of Regulation S-K. </P>
<P align=justify>The Company provided Deloitte with a copy of the foregoing
disclosures prior to the filing of this Form 8-K and requested that Deloitte
furnish the Company with a letter addressed to the U.S. Securities and Exchange
Commission (the &#147;SEC&#148;) stating whether or not Deloitte agreed with the
disclosure in this Item 4.01. A copy of Deloitte&#146;s letter to the SEC in response
to the foregoing request is attached as Exhibit 16.1 to this Form 8-K. </P>
<P align=justify>During Fiscal 2013 and Fiscal 2012, and during the period from
January 1, 2014 through the date of this Form 8-K, neither the Company nor
anyone on its behalf consulted Squar Milner regarding either (i) the application
of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the Company&#146;s
consolidated financial statements or (ii) any matter that was the subject of a
&#147;disagreement&#148; or &#147;reportable event&#148; (within the meaning of Items 304(a)(1)(iv)
and 304(a)(1)(v) of Regulation S-K, respectively). </P>
<P align=justify><B>Item 9.01. Financial Statements and Exhibits. </B></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="5%">(d) </TD>
    <TD>
      <P align=justify>Exhibits</P></TD></TR></TABLE><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0 BCLLIST>

  <TR>
    <TD vAlign=top width="10%">
      <P align=justify><U>Number</U> </P></TD>
    <TD><U>Exhibit</U> </TD></TR>
  <TR>
    <TD vAlign=top width="10%">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD vAlign=top width="10%" bgColor=#eeeeee><a href="exhibit16-1.htm">16.1
    </a> </TD>
    <TD bgColor=#eeeeee>
      <P align=justify><a href="exhibit16-1.htm">Letter of Deloitte dated September 29, 2014 to the SEC
      regarding statements included in this Form
8-K.</a></P></TD></TR></TABLE><BR>
<HR style="PAGE-BREAK-AFTER: always" align=center width="100%" color=black
noShade SIZE=5>
<!--$$/page=--><A name=page_3></A>
<P align=center><B>SIGNATURES</B> </P>
<P align=justify>Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized. </P>
<P style="MARGIN-LEFT: 50%" align=justify>HERITAGE GLOBAL INC. </P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">By: </TD>
    <TD style="BORDER-BOTTOM: #000000 1px solid" align=left width="45%">/s/
      Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Stephen A. Weintraub </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="45%">Chief Financial Officer and </TD></TR>
  <TR vAlign=bottom>
    <TD align=center >&nbsp;</TD>
    <TD align=center width="5%">&nbsp;</TD>
    <TD align=left width="45%">Corporate
Secretary&nbsp;&nbsp;</TD></TR></TABLE>
<P align=justify>Date: September 29, 2014 </P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>


<HTML>
<HEAD>
   <TITLE>Heritage Global Inc.: Exhibit 16.1 - Filed by newsfilecorp.com</TITLE>
</HEAD>

<BODY style="font-size:10pt;">

<HR noshade align="center" width=100% size=3 color="black">
<!--$$/page=--><A name=page_1></A><BR>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD vAlign=top align=left
      ><img border="0" src="exhibi1.jpg" width="182" height="61"></TD>
    <TD vAlign=top noWrap align=left width="20%">Deloitte LLP
      <BR>Brookfield Place <BR>181 Bay Street <BR>Suite 1400 <BR>Toronto ON M5J
      2V1 <BR>Canada <BR><BR>Tel: 416-601-6150 <BR>Fax: 416-601-6590
      <BR>www.deloitte.ca </TD></TR>
  </TABLE>
<P align=justify>September 29, 2014 </P>
<P align=justify><B>Private and confidential </B></P>
<P align=justify>Securities and Exchange Commission<BR>100 F Street,
N.E.<BR>Washington D.C. 20549-7561<BR></P>
<P align=justify>Dear Sirs/Madams:</P>
<P align=justify>We have read Item 4.01 of Heritage Global Inc.&#146;s Form 8-K dated
Sept 29, 2014, and we agree with the statements as it relates to Deloitte LLP
made pursuant to Item 4.01 in the first four paragraphs and we have no basis on
which to agree or disagree with the statements made pursuant to Item 4.01 in the
fifth paragraph.</P>
<P align=justify>Yours truly,</P>
<P align=justify><U>/s/ Deloitte LLP</U> </P>
<P align=justify>Chartered Professional Accountants, Chartered Accountants
<BR>Licensed Public Accountants<BR></P>
<HR align=center width="100%" color=black noShade SIZE=5>

</BODY>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>exhibi1.jpg
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
